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Income Tax Appellate Tribunal, BANGALORE BENCH ‘ C ’
Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE
O R D E R Per A. K. Garodia, A.M. : This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-4, Bengaluru, dt.02.07.2019 for Assessment Year 2014-15.
The learned Departmental Representative for Revenue submitted that in this appeal, the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.50 lakhs fixed by the CBDT in Circular No.17/2019, dt.08.08.2019, which is in supersession of its Circular No.03/2018 dt.11.07.2018 and Amendment dated 20.08.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeal filed by the Revenue is not maintainable and liable to be dismissed in limine.
In the result, Revenue’s appeal for Assessment Year 2014-15 is dismissed.
Order pronounced in the open court on February, 2020.